A bill to amend the Internal Revenue Code of 1986 to allow a charitable contribution deduction for certain amounts paid to or for the benefit of an institution of higher education.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a charitable contribution income tax deduction for amounts paid to or for the benefit of an institution of higher education in cases where the taxpayer receives the right to seating or the right to purchase seating for athletic events at such institution.…